<!-- edited with XMLSPY v5 rel. 3 U (http://www.xmlspy.com) by Masatomo Goto (Fujitsu Laboratories of America) -->
<xbrl xmlns="http://www.xbrl.org/2003/instance" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:example="http://example.com/xbrl/taxonomy/EssenceAlias" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://example.com/xbrl/taxonomy/EssenceAlias EssenceAlias.xsd">
	<link:schemaRef xlink:href="EssenceAlias.xsd" xlink:type="simple"/>
	<unit id="u1">
		<measure>iso4217:USD</measure>
	</unit>
	<context id="c1">
		<entity>
			<identifier scheme="www.example.com">example</identifier>
		</entity>
		<period>
			<instant>2003-03-31</instant>
		</period>
	</context>
	<example:TaxExpenseTuple>
		<example:CurrentDeferredIncomeTaxExpense contextRef="c1" unitRef="u1" precision="4">100.0</example:CurrentDeferredIncomeTaxExpense>
		<example:ForeignDomesticIncomeTaxExpense contextRef="c1" unitRef="u1" precision="3">100</example:ForeignDomesticIncomeTaxExpense>
		<example:TaxExpense contextRef="c1" unitRef="u1" precision="3">200</example:TaxExpense>
	</example:TaxExpenseTuple>
	<example:TaxExpenseTuple>
		<example:TaxExpense contextRef="c1" unitRef="u1" precision="3">100</example:TaxExpense>
	</example:TaxExpenseTuple>
</xbrl>
